Equine Full Grain Upper Leather Sides from China
Full grain, unsplit upper leather from equine hides, supplied in side cuts, prepared after tanning for use in high-end boots and equestrian gear. Classified under HTS 4107.91.60.10 as other full grains, unsplit upper leather of equine animals without hair. Its strength suits demanding applications like riding boots.
Duty Rate — China → United States
38.3%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• Obtain veterinary certificates confirming equine origin and no hair on to comply with chapter exclusions
• Label shipments clearly as 'full grain unsplit upper leather' to prevent reclassification as split leather
• Test for reversible tanning processes, as those revert to headings 4101-4103 per chapter notes